近年来,国有企业改革取得了巨大进展,以建立现代化企业制度为核心的新型国有企业成为企业改革和发展的必然趋势。但是国有企业改革的发展并不平衡,有些国有企业的改革,只是致力于企业制度创新,而忽视企业的管理创新;只简单地把“工厂制”改为“公司制”,而不是坚持“三改一加强 In recent years, tremendous progress has been made in the reform of state-owned enterprises. The new-type state-owned enterprises with the establishment of a modern enterprise system as the core have become the inevitable trend of enterprise reform and development. However, the reform of state-owned enterprises is not balanced. The reform of some state-owned enterprises only focuses on the innovation of the enterprise system and neglects the management innovation of the enterprises. It simply changes the “factory system” to the “company system” instead of the "three Change to strengthen